Letchworth, Dana T. of Kinston, NC

January 8, 2024

In consideration of the AICPA foregoing a full investigation of his alleged misconduct, Mr. Letchworth entered into a settlement agreement under the Joint Ethics Enforcement Program effective December 11, 2023. Under the settlement agreement, Mr. Letchworth was admonished by the AICPA pursuant to a referral by the U.S. Department of Labor’s Employee Benefits Security Administration related to his performance of professional services in the audit of an employee benefit plan as of and for year ended December 31, 2019.